The ABC of taxation

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Monograph

Identifikator:: 1010741608

URN:: urn:nbn:de:zbw-retromon-21094

Document type:: Monograph

Author:: Fillebrown, Charles Bowdoin

Title:: The ABC of taxation

Edition:: Fourth edition specially revised

Place of publication:: Garden City, New York

Publisher:: Doubleday, Page & Company

Year of publication:: 1916

Scope:: 1 Online-Ressource (236 Seiten)

Digitisation:: 2018

Collection:: Economics Books

Usage license:: Get license information via the feedback formular.

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Document type:: Monograph

Structure type:: Chapter

Title:: Part I. The three legs of the Tripos

Collection:: Economics Books

Chapter III c THE THIRD LEG OF THE SINGLE TAX TRIPOS THE ULTIMATE BURDENLESSNESS OF A LAND TAX EVERY LANDOWNER IS EXEMPT FROM TAXATION ON HIS INVESTMENT, TO THE EXTENT OF THE TAX TO WHICH HIS LAND WAS SUBJECT AT TIME OF HIS PURCHASE, AND THEREFORE, PRACTICALLY SPEAKING,. NEARLY ALL LAND IS TO-DAY OWNED FREE OF ANY TAX BURDEN The purpose of the following illustration* is to make clear by means of iteration and reiteration two facts, viz.: Fact I. The land ownerf of to-day who has pur chased since the present tax was imposed escapes taxation upon his investment. Fact II. The burden of a land tax cannot be made to survive a change of ownership. * The statements and arguments used in this illustration deal only with the general principles of taxation, and assume such conditions as prevail in the United States, including for instance, lack of universality and uniformity in taxation. Single tax terms and arguments are studiously excluded. •j- Care is taken to designate owner and user in their respective capacities, whether they be two persons, or two combined in one. 36

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